Section 30 in The Orissa Motor Vehicles Taxation Act, 1975
30. Attachment of partnership property - (1) Where the property proceeded against consists of an interest of the defaulter being a partner, in the partnership property, the Tax Recovery Officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared on accruing and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require.
(2)The other person shall be at liberty at any time to redeem the interest charged or in the case of a sale being directed, to purchase the same.
